Customs Values of Color Cosmetics Under Valuation Ruling 1809/2023

Customs Values of Color Cosmetics Under Valuation Ruling 1809/2023

In Valuation Ruling 1809/2023, Customs Values of Color Cosmetics are determined in the exercise of the powers conferred under Section 25A read with Sub-Section 15 of Section 25 of the Customs Act, 1969.

Import Values of Customs Values of Color Cosmetics

Customs Values of Color Cosmetics — hereinafter specified shall be assessed to duty/taxes following minimum Customs Values:-

TABLE-A

HIGH END BRAND

Acqua Di Pama, Aerin, Aramis, Archery, Art Deco, Azzaro, Armani, Algenist, Amore
Pacific, Amouage, Anastasia, Balenciaga, Bourjois, Biolyn, The Body Shop, Bvlgari,
Burbery, By Terry, Bare Minerals, Bobbi Brown, Bath & Body Works, Canali, Chloe,
Cailyn, Christian Dior, Creed, Chopard, Cartier, Carolina Herrera, Calvin Klein, Clinique,
Chanel, Clarins, Claiborne, Crabtree & Evelyn, Cover Girl, Cover Fx, Charlote Tildery,
Camila Cabello, Cosnova, CNL, DKNY, Davidoff, Dali, Dunhill, Dolce & Gabbana,
Dermalogica, Diana of London, DMGM, Estee Lauder, Elizabeth Arden, Elemis, Escada,
Emporio, Euphoria, Ferragamo, Fendi, Ferrari Endless, Fenty Beauty, Givenchy, Gucci,
Guerlain, Guinot, Ghousons, GNC, Giorgio-Gosh, Gaultier, Giorgio/Emporio Armani,
Hermes, Hugo, Hugo Boss, Huda Beauty, Issey Miyake, Igora Lauren, Igora Royal, Isabel
Marant, Jean-Paul, Joop Jump, Jean Patou, Juicy Couture, Kenneth Cole, Kenzo, Karl
Lagerfeld, Karaja, Kylie, L’Oreal, Lauder Escada, Etude, Lacoste, Liz Claiborne,
Lancome, Lavin, Lalique, Lancaster, Lanvin, Kylie Genner, Label M, Le Rouge, Le
Tartiest, Lakme, Maybelline, Mauboussin, MAC, Mont Blanc, Marc Jackobs, Naked,
Makeup for Ever, Mayb Col, Maybelle, MG Norwegian Formula, Nancaster, Napolean
Perdis, Narciso R Neutrogena, Nina Ricci, Nina, Nars, Odriguez, Obagi, OPL, Opium,
Obsession, Oriflame, Perry Ellis, Prada, Paco Rubanne, Polo, Peers, Proactive, Purin,
Ralph Lauren, Rogger & Gailet, Red Musk, Riche Balmin, Salvatore, Skin Medica,
Sephore, Spa Ceyloon, Sephora, Shine Lover, Tea Tree, Tussardi, Toni & Guy, Tomy Hill,
Timoty, Urban Decay, Versace, Van Cleef & Arpels, Victoria Secrets, Vipera, Vendome,
White Gold, Xonia, YSL, Zara.

TABLE-B

OTHER BRAND

Avon, Aqua, Ambar Beauty, Angzho, Anjieer, Aromatic, Artmatic, Aumllc, Adidas, Afshan,
Alan Jey New Placent Alan, Alisha, Altamoda, Allure, Aris Cosmetics, Amorish, Archi,
Arimatic, Armaf, Arm & Hammer, Astonish, Aveeno, ADS, Aival, Ajmal, Active, Annij,
Aris, Andalu Naturals, ADBO, Biogenik, Biolyn, Boots, Beauty & Silence, Beauty, Benefit,
Beii, Bipera, Bad Girl, Beaver, Bio Glow, Blesso, Blitz, Brut, Bob, CB, BCL, Baby Mild, B &
B, Berry Well Weila, Bingo Care, Bio Beauty, BN, Blue Image, Blue King, Blue Touch,
Bello, Beauty Formula, Body Luxuries, Byphasse, Be Cute, Baolishi, Butr, Bell, Basi, Classic,
Crack, Clairol, Cosnova, CNL, Caresse Natural, CIF, Cussions, Cuticura, Caimei, Camay,
Carex, Cleopatra, C.Booth, Comex, Concord, Christine, CHL Chique, Cobra, Cool Breez,
Corsair, Cosmic Girl, Cruset, Chann, Colour Express, Colour Institute, Colour Riche, Colour
Show, Colour Shine, Concept, Creation Lamis, Cruel Ruby, Comfor, Cailyn, Delta, Dial,
Dikson, Dreamron, Deep, Dupas, Du’Vi, Dustro, Dermacole, Dalton, Deco A-1200, D’ Olive,
Deep Heat, Dora, Dalton Medora, Denim, Diana, Did, Daily Defense, Dalan, Dawn, Dark
Black, Denon, Deomania, Dexe, Dorlene, Dr.Rimpler, DEXZ, DFLZ, Diamond Beauty,
Devotion, Disco, Essentialz, Eco, Etude, El Paso, El More, E Vitamin, Enchanteur, Elentee
Joy, Elentee Soy, Easy, Emeron, Emper, Emotion, Enliven, Eskulin, Estiara, Eskinol,
Eternity, Evans, Everyuth, Ever Beauty, Eveline, ELF, Emelie, Filorga Skin Care, Foltene,
Farsali, Fenty Beauty, Flormar, Fascino, Fairness, Fair & Lovely, Fashion Natura, Fashion
Elite, Freeman, Fresh & White, Formula, Feverz Frey, Fiabila, Fadeout, Farmona, FerraiPf S4
a Ferrero, Febreze, Fiabilo, Finesse, Fiore Bello, Florens, Flower Shop, FNAC, Fruiser, Face c
Glatt, Glomesh, Glysolid, Galaxy Garden, Gambit, Gocirej, Green World, Glamorous Face,’ *4
Fruity, Focliure, Glo Minerals, Girl Power, Gold Bond, Golden Rose, Golden Girl, Glam U
Goron, Gupay, Heliocare, Herbline Essentials, Harmons, Uuxiab Beauty, Handsome,
Hawaiian, Healthy Shop, Hifa, Holly Wood, Halus, Home, Home Alone, Home Plus, HS
Argon, Harmony, Huxin Beauty, Isabelle Lancray, ISIS Phanna, I.E. Tartiest, Iconic, J.
Jergents, John Frieda, Jo Malone, Jenifer, Jiameier, John Allen, Jardin, Jardon, Jergens,
Junsui, Joien, Juli Rossa, Jialiqi, Jam Jailiqui, Jialioi, Just Gold, Jasica, Kozrno, Kodomo, Kiss
Beauty, Kiss Touch, Karipe, Kashees, Kylie, Kanwan, Kelly, Karite, Kidly, ICraylon, Limei,
Lip Smacker, Lip Aholic, Lip Aholic Girl Power, Lola, Lady Diana, La Fresh, Laquila, LK,
Lark, Le-Aroma, Leady Speed, Lorys, Lana, Lanofil Nature, Like, Life, Lisap, Loewe, Luce,
Lolane, Lonkom, Lonkoom, Lomey, Lorvel, Lovium, lovely, Lovenzo, Livon, Lucky,
Lumice, Lyms, Love Vogue, Le Roge, Lethal Kiss, Luscious, Makeup Revolution, Miniso,
Minso, Massarat Misbah, Max Factor, Makeup, Mustela, Mach, Macho, Macho Beard
Products, Madi International, Makkaj, Max Fair, May Fair, Medex, Morning Fresh, Mena,
Morena, Melean, Meleans, May, Matalic, Maycare, Medora, Majestic, Majix, Maryaj,
Millionaire, Miss London, Mistine, Move, Magic Romantic May, Madam Kiss, Milai, Miss
Kiss, MP3, My Rose, Mystek, Makeover, Merry Colour, Miss Major, Miss Green, Miss Rose,
Miss Wendy, Morphie, Mini Star, Monalisa, Meecole Night, Morphe Pink Magic, Milani,
Mude, New Show, Nyx, Nina, New Life, Nova, Nouveau, No Marks, Nature, New Queen,
Note Mineral, Nature Secret, Naturilum, Nino, Nicaea, Oracare, Naked Love, Nabeela, Ninfei,
Natash Denona, Oriflame, Organic, Oyster Cosmetics, Passion, Purin, Panammas, Palmers,
Pears, Ponds, Pert, Pentene, Paradise, Protect & Clean, Pride Platinum Cashash, Polnaely,
Prov-Vit B5, Pixy, Paris, Paris Collection, Poppy, Pleasure, Pride, Panache, Poise, Posh
Black, Pretty Pink, Pink Magic, Purt Plus, Purell, Pucelle, Queprepari Cartera, Party Queen,Pop Feel, Pure Gloss Makeover, Precision, Pearson, OPI, Qincal, Royal Gold, Rasasi, Rica,
Rivaj, Radox, Real, Real+, Redist, Redone, Relax, Revlon, Ring Guard, Rivivogen, Royal,
Royal Marriage, Roop Nikhar, Royal Mirage, Royal Premium, Romantic Bird, Romantic
Beauty, Romantic Way Naked, Romantic, Romantic Girl, Rose, Rinunel, Ripe Berry, Root
Beer, Sara Ali, Smash Box, Secret, Stageline, Stockholm, Super Star Duo, Siene, St. Ives,
Sweet Touch, Sudo, Sophia Asley, Safe Guard, SHE, S C Johnson, Safah, Salsun Blue,
Santoor, SEN, Secret Love, Sensitive, Sexcity, Sevlon, Shelley, Sholcubustu, Slade, Super
Silk, Soft Touch, Soft Lips, Soft & Gentle, Silken, Smart Collection, State Strong, Suave,
Subaru, SeIlion, SPA Saloon, Special, Shirley May, Shehnaz Hussain, Setwet, SOL, ST John,
Subaro, Succeed, Selamy, Soeb 12, Sweet Beauty, Shoe B12, Sttila, Sweet Face, Star B406
Gongli, CSEN Flush Bitten, Schwarzkoph, Tegmen, The Vitamin Company, Too Faced,
Thalgo, The Balm, Tabac, Tango, Tag Him, Vo5,Touch & Glow, Tift, Tiger, True Heart, The
One Express Lip Crayon, The One Colour Obsession, Ultra Compact, Ulay (Olay), U & Me,
Uerseam Viso, Vizo, V S Labs, Vaseline, Vital, Vasmol, Vince, VicIcs, VI John, VLCC,
Velvet, White Rose, Wild Rose, White Tone, Winner Manufacturer, Wisdom, White Satin,
White Rain, Wokali Cosmetics, Wonderful, Wood, WP, KR, Xiazhimei, Yanqina, Yong Chin
(YC), Yardley, Yoko, Yalani, Yan FDI, Yanwel, Zact, Zara Beauty, Zenix, Zero Makeup,
Zest, Zixian NA, 4 me, 7 Vita.

Notes:

• The Customs values shall be assessed on the basis of standard packing weight/ piece given
  in column 3 of the above tables. The items containing weight different from said weight may be
  assessed on a pro-rata basis.
• The above values do not apply to the imports made directly by multinational companies
  (such as M/s. Unilever, M/s. L’Oreal, M’s. Johnson & Johnson, etc.) from their sister
  concern of the same name. Such consignments shall be assessed in accordance with provisions
  of Section 25 of the Customs Act, 1969, and kept under close watch. Any anomaly observed
  may be taken cognizance of and reported to this Directorate General.
• Consignments of brands not mentioned in the above tables may be assessed by the
  clearance Collectorates under identical or similar goods method as laid down under section
  25(5) & (6) of the Customs Act, 1969.
• If any product is imported in the form of a GIFT SET, the same shall be assessed
  according to the PCT of each item separately available in the set, against the values
  mentioned in this Valuation Ruling.